Required: I. Classify the following manufacturing costs of Business Solutions as either direct or indirect. 2. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31,2022 . Assume the ollowing manufacturing costs. 3. Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2022. Complete this question by entering your answers in the tabs below. Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31,2022. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ BUSINESS SOLUTIONS } \\ \multicolumn{2}{|c|}{ Partial Income Statement } \\ \hline \multicolumn{1}{|c|}{ For Month Ended January 31, 2022 } \\ \hline Cost of goods sold & \\ \hline Finished goods inventory, beginning & \\ \hline & \\ \hline Cost of goods manufactured & \\ \hline Goods available for sale & \\ \hline \end{tabular}